General Lead Batteries Co. v. Commissioner
United States Tax Court
Amount paid 3 years and 1 day before execution by both the Commissioner and the taxpayer of an agreement pursuant to section 276 (b), waiving the statute of limitations, held, not refundable under section 322 (d) notwithstanding that last day of 3-year interval fell on a Sunday.
1Opinion of the Court
OPINION.
Opper, Judge:
The second Friday of January in the year 1950 fell on the 13th day of the month. That created unfortunate consequences for this taxpayer. His waiver of the statute of limitations which was mailed on that day was not delivered to the Newark office of the Bureau of Internal Revenue on the following day, when in the ordinary course of mails it could have been, because the Bureau’s office was closed on Saturdays. See Federal Employees Pay Act of 1945, Pub. L. 106, 79th Cong., 1st Sess., June 30, 1945. More than that, no effort was made to accomplish such delivery because the…
Also in this document: Dissent.
2Cases cited18 opinions
- Florsheim Brothers Drygoods Co. v. United StatesSupreme Court of the United States · 1930
- Stange v. United StatesSupreme Court of the United States · 1931
- Union National Bank v. LambSupreme Court of the United States · 1949
- Burnet v. Chicago Railway Equipment Co.Supreme Court of the United States · 1931
- Aiken v. BurnetSupreme Court of the United States · 1931
13 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Cary v. CommissionerUnited States Tax Court · 1967
- Glenshaw Glass Co. v. CommissionerUnited States Tax Court · 1956
- Rockford Screw Products Co. v. CommissionerUnited States Tax Court · 1954
- Cary v. CommissionerUnited States Tax Court · 1967
- General Lead Batteries Co. v. CommissionerUnited States Tax Court · 1953
5 more not listed; retrieve them via the Exa API.